In 1899, nine-year-old Thomas Gilcrease received 160 acres; 18 years later, it had 32 producing oil wells, and his wealth later helped build Tulsa’s Gilcrease Museum

Divergent court rulings on vested but unexercised ESOPs create uncertainty over whether employee payouts are taxed as salary or capital gains

Variously spelt names are both common in India—Subramaniam alone has multiple variants—and prone to getting entangled in red tape. Standardized forms could ease life for millions. But how people spell their names should be left to them.

A remarkable rotating house, built in 1963 by the imaginative Sam Harkleroad, is now available for sale, showcasing a one-of-a-kind design. Overlooking busy Highway 101, this property comprises seven homes, all presently leased, with a total price tag of $3.3 million. Harkleroad’s distinctive architectural legacy thrives across Marin County, but his grandson has chosen to…